Formosa Optical Technology Co Ltd (5312) — Cash Flow Quality Index
Formosa Optical Technology Co Ltd (5312) has a Cash Flow Quality Index of 5.01x as of December 2025. Operating cash flow of NT$318.52 Million exceeds net income of NT$63.54 Million, indicating high earnings quality where cash backs reported profits. Explore 5312 cash flow metrics to assess how effectively this company generates cash.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Formosa Optical Technology Co Ltd Cash Flow Quality Index (2002–2025)
Historical Cash Flow Quality Index for Formosa Optical Technology Co Ltd across 24 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check 5312 cash reinvestment to operating cash ratio to assess the company's total reinvestment commitment from operating cash flow.
Annual Cash Flow Quality Index for Formosa Optical Technology Co Ltd (2002–2025)
Year-by-year earnings quality comparison for Formosa Optical Technology Co Ltd. For live market cap and the full company financial profile, see Formosa Optical Technology Co Ltd (5312) market capitalisation.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 2.16x | NT$833.62 Million | NT$385.27 Million | ▲ +31.5% |
| 2024 | 1.65x | NT$814.46 Million | NT$494.81 Million | ▼ -9.0% |
| 2023 | 1.81x | NT$903.51 Million | NT$499.41 Million | ▼ -46.3% |
| 2022 | 3.37x | NT$693.35 Million | NT$205.82 Million | ▲ +74.0% |
| 2021 | 1.94x | NT$677.86 Million | NT$350.04 Million | ▲ +12.6% |
| 2020 | 1.72x | NT$640.92 Million | NT$372.56 Million | ▲ +4.5% |
| 2019 | 1.65x | NT$624.19 Million | NT$379.05 Million | ▼ -10.3% |
| 2018 | 1.84x | NT$465.55 Million | NT$253.52 Million | ▲ +45.9% |
| 2017 | 1.26x | NT$382.67 Million | NT$304.13 Million | ▲ +22.6% |
| 2016 | 1.03x | NT$368.69 Million | NT$359.22 Million | ▲ +47.5% |
| 2015 | 0.70x | NT$259.77 Million | NT$373.32 Million | ▼ -25.7% |
| 2014 | 0.94x | NT$330.15 Million | NT$352.50 Million | ▲ +125.3% |
| 2013 | 0.42x | NT$148.39 Million | NT$356.96 Million | ▼ -47.2% |
| 2012 | 0.79x | NT$242.81 Million | NT$308.33 Million | ▲ +49.1% |
| 2011 | 0.53x | NT$118.93 Million | NT$225.13 Million | ▼ -48.5% |
| 2010 | 1.03x | NT$236.68 Million | NT$230.67 Million | ▼ -33.7% |
| 2009 | 1.55x | NT$245.61 Million | NT$158.59 Million | ▲ +27.4% |
| 2008 | 1.22x | NT$173.54 Million | NT$142.79 Million | ▲ +119.1% |
| 2007 | 0.55x | NT$75.05 Million | NT$135.31 Million | ▼ -13.3% |
| 2006 | 0.64x | NT$111.68 Million | NT$174.62 Million | ▼ -51.5% |
| 2005 | 1.32x | NT$188.46 Million | NT$142.80 Million | ▼ -11.1% |
| 2004 | 1.48x | NT$160.81 Million | NT$108.32 Million | ▼ -10.9% |
| 2003 | 1.67x | NT$119.36 Million | NT$71.64 Million | ▼ -39.6% |
| 2002 | 2.76x | NT$118.20 Million | NT$42.86 Million | — |